THE QUALIFICATIONS OF ACCOUNTING PROFESSION AS REQUIRED BY EMPLOYER

The main purpose of the study is to know the qualifications that employers require for accounting professions. Fifty three accounting related job vacancy advertisements were selected from The Nation and Bangkok Post newspapers from January 16 to 31, 2013. A content analysis technique was used in analyzing the data with intercoder reliability of 87 percent. Five major categories of qualification emerged from the data they are demographic, knowledge, skills, attitudes, and other. Demographic are nationality, gender, age, education, and year of experience. Five important knowledge emerged: accounting, accounting software, taxation, auditing, and business law. Important knowledge in accounting are accounting process, accounting standards, management report, international accounting, and cost accounting. Important skills required are computer skills, interpersonal skills, English language skills, communication skills, leadership skills, and analytical skills. Important attitude are goal-oriented, self-motivated, and independent.